• DocumentCode
    509083
  • Title

    Application of ABC for the Cost Management in Container Terminal

  • Author

    Luo, Jack Xunjie ; Ma, Zi ; Fan, Tiechen ; Yang, Jiemin ; Hu, Yanjun

  • Author_Institution
    Autom. Res. Center, Dalian Maritime Univ., Dalian, China
  • Volume
    3
  • fYear
    2009
  • fDate
    26-27 Dec. 2009
  • Firstpage
    349
  • Lastpage
    352
  • Abstract
    A container terminal costs management model (CTCMM) based on the operational processes by the activities-based costing (ABC) principle is proposed. After the analysis of the costs of container terminal industry to discover the key cost drivers, and practice the CTCMM for an actual case study of yard activity in a CT then target at the key costs challenges for CT to recommend related measures for the cost management based on the daily operations.
  • Keywords
    activity based costing; industrial economics; activities-based costing principle; container terminal costs management model; container terminal industry; key cost drivers; operational processes; Conference management; Containers; Costing; Costs; Engineering management; Industrial engineering; Information management; Innovation management; Logistics; Virtual colonoscopy; Activity-based costing (ABC); Container terminal (CT); Cost management; Operation;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Information Management, Innovation Management and Industrial Engineering, 2009 International Conference on
  • Conference_Location
    Xi´an
  • Print_ISBN
    978-0-7695-3876-1
  • Type

    conf

  • DOI
    10.1109/ICIII.2009.393
  • Filename
    5369181
    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=49&DC=509083